Obligations of a foreign company with a permanent establishment (PE) in Slovenia
A foreign company that does not have its registered office or other form of registration in Slovenia and carries out activities in Slovenia through a subsidiary or independent intermediary is obliged to submit an application for registration in the tax register to the tax office in Slovenia before commencing its activities in Slovenia. This means that the foreign company should obtain a tax number in Slovenia before the commencement of the activity, which includes all ancillary and preparatory activities. The acquisition of a tax number by a foreign company in Slovenia should not be equated with the start of the existence of a permanent PE